M/s Self Knitting Works, Ludhiana V. DCIT, Ludhiana

MA 16/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8612 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-06-2012
• Assessment Year: 2000-2001
• Appeal Filed On: 08-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J S BHASIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NOS.16 & 17 /CHD/2012 (IN ITA NOS.923 & 924/CHD/2011 ( ASSESSMENT YEARS : 2000-01 & 1998-1999) M/S SELF KNITTING WORKS, VS. THE D.C.I.T., 1108/09, FARID NAGAR, CENTRAL CIRCLE-II, BASTI JODHEWAL, LUDHIANA. LUDHIANA. PAN: AACCS3191D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J.S.BHASIN RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 08.06.2012 DATE OF PRONOUNCEMENT : 22.06.2012 ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THESE TWO MISCELLANEOUS APP LICATIONS FOR RECALLING THE ORDER DATED 24.11.2011 IN ITA NOS. 92 3 & 924/CHD/2011 RELATING TO THE ASSESSMENT YEARS 2000-01 AND 1998-9 9 RESPECTIVELY WHICH WERE DISMISSED EX-PARTE FOR WANT OF PROSECUTI ON. 2. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITIONS AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE ALS. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 24.11.2011 I N ITA NOS. 923 & 924/CHD/2011 AND RESTORE THE APPEALS FOR FRESH DECI SION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEALS IS FIXED ON 2 6.07.2012 FOR THE 2 PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED W ITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF JUNE, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 ND JUNE, 2012 RATI COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH